ES

Spain: Payroll & Employment Facts

Maintained byWhichapp Research
Last verified2026-06-06
Dataset2026 statutory
Source-verified — every figure links to its official source Currency · EUR How we verify ↗

Verified statutory employment facts for Spain, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Spain employer-of-record guide and the Spain country hub.

What is the minimum wage in Spain?

National minimum wage
€1,221.00 / month
Effective 2026-01-01 boe.es High
Next review date
Not available

What employer social contributions apply in Spain?

Rates are a percentage of gross wage, applied up to the annual contribution ceiling.

Employer social security rate
30.65%
Effective 2023-01-01 taxsummaries.pwc.com High
Pension
0.70%
Effective 2026-01-01 boe.es High
Healthcare
Not available
Annual contribution ceiling
59,607.6 EUR
Effective 2026-01-01 boe.es Medium
Total employer burden
32.1 - 37.75%
Effective 2026-01-01 taxsummaries.pwc.com High

What notice and leave rules apply in Spain?

Statutory minimum notice the employer must give, by completed length of service.

Length of serviceEmployer notice
0+ months2 weeks
Checked 2026-06-06
Payment in lieu of notice (PILON)
Permitted
Checked 2026-06-06
Minimum annual leave
22 days
Checked 2026-06-06
Annual leave includes public holidays
No
Checked 2026-06-06
Public holidays per year
14 days
Checked 2026-06-06

Is 13th-month pay required in Spain?

None of the following are mandated by statute; they may still arise from a contract or collective agreement.

Thirteenth-month pay required
Yes
Effective 2026-01-01 boe.es Medium
Profit sharing required
No
Effective 2026-01-01 boe.es Medium
Holiday bonus required
No
Effective 2026-01-01 boe.es Medium

How is severance calculated in Spain?

Formula
20 days of salary for each year of service, with periods of service less than one year being prorated on a monthly basis. The total compensation is capped at a maximum of 12 months' salary.
Effective 2012-02-12 boe.es High
Per-year multiplier
20 days
Effective 2012-02-12 boe.es High
Minimum qualifying tenure
1 months
Effective 2012-02-12 boe.es High
Calculation base
Gross
Checked 2026-06-06 pwc.es Medium

This is a reference record of statutory minimums, not legal advice. Figures can be exceeded by contract, works-council, or collective-bargaining agreements, and accident-insurance and care rates vary by case. Confirm against the linked official source before acting.

Maintained by Whichapp · How we verify our data · Spain country hub